Legal Opinion

Ewing v. Commissioner of Internal Revenue

Court of Appeals for the Ninth Circuit

Decided February 27, 2006No. 04-73237Published

1Opinion of the Court

FOR PUBLICATION UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT COMMISSIONER OF INTERNAL  REVENUE, Respondent-Appellant, No. 04-73237 v.  TC No. 1940-01 GWENDOLYN A. EWING, Petitioner-Appellee.   GWENDOLYN A. EWING, No. 04-73699 Petitioner-Appellant, v.  TC No. 1940-01 COMMISSIONER OF INTERNAL OPINION REVENUE, Respondent-Appellee.  Appeals from Decisions of the United States Tax Court Argued and Submitted November 18, 2005—San Francisco, California Filed February 28, 2006 Before: Jerome Farris, A. Wallace Tashima, and Consuelo M. Callahan, Circuit Judges. Opinion by Judge Tashima…

2Cases cited27 opinions

  1. TRW Inc. v. AndrewsSupreme Court of the United States · 2001
  2. Kelton Arms Condominium Owners Association, Inc. v. Homestead Insurance CompanyCourt of Appeals for the Ninth Circuit · 2003
  3. Ashley Hunt Greenwood v. Federal Aviation AdministrationCourt of Appeals for the Ninth Circuit · 1994
  4. Department of Housing and Urban Development v. RuckerSupreme Court of the United States · 2002
  5. United States v. KalesSupreme Court of the United States · 1941

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